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Jurisdiction
Title Amendment to Certified Public Accountants Law
Instrument Number Not Applicable GLIN ID 100259
Instrument Class
LawFind Additional Information
(法律)
Issuance Date 07/05/1997
Publication
Publication Issue Number
6154Find Additional Information
Publication Date 07/05/1997
Publication Specifics  
Related Legal Resources No related legal resources available
Summary
(English)
The amendment of 7 May 1997 applies to the Certified Public Accountants Law. The essential points are:
1) To specify that a foreign national may take CPA board exams in accordance with the ROC law (Article 47)
2) To specify that the effective date of the amended Article 47 shall be set by the Executive Yuan. (Article 51)(2 provisions, p.3)

(Traditional Chinese)
1997年5月7日總統公布修正會計師法第四十七條及第五十一條條文。要點如下:
1.刪除外國人參加會計師考試之互惠限制,明定外國人得依法應會計師考試。(第47條)
2.明定本修正條文之施行日期,由行政院訂定。(第51條)

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Summary record last updated on 16/06/2005